††††† NECESSITY,
FUNCTION, AND CONFORMITY: KRS 238.500, 238.515, and 238.550 authorize the
department to establish and enforce standards for accounting, recordkeeping,
and reporting to the department to ensure charitable gaming receipts are
properly accounted for by the organizations. This administrative regulation
establishes the minimum requirements for recordkeeping.

††††† Section
1. General Provisions. (1) Each licensed charitable gaming organization shall
prepare and maintain records for each gaming occasion. The gaming occasion
records shall be prepared or completed by a volunteer or chairperson of the
organization. The gaming occasion records shall not be completed by a
bookkeeper who is independently compensated for doing so.

††††† (2)
Gaming proceeds shall be counted by an officer or a chairperson and the count
shall be verified. A count may be verified by a volunteer.

††††† (3)
A gaming occasion record shall contain:

††††† (a)
The date of the gaming occasion;

††††† (b)
The name and license number of the organization conducting the gaming occasion;

††††† (c)
The name and address of the donor of every donated prize whose fair market
value is in excess of $500; and

††††† (d)
A deposit reconciliation worksheet which records:

††††† 1.
All currency, coins, checks, and credit card receipts available for deposit;

††††† 2.
All profit or loss from each gaming activity, all start-up cash, all cash from
incomplete pulltab sales, any progressive game carry forward, bad checks
collected and check collection fees, and all other gaming receipts that should
be available for deposit;

††††† 3.
Any variance between the amount of currency, coins, checks, and credit card
receipts actually available for deposit, and the amount that should be
available for deposit according to the gaming occasion records;

††††† 4.
The amount of donations received at the gaming occasion which will be deposited
into the general account;

††††† 5.
The printed name and signature of the chairperson in charge of the gaming
occasion;

††††† 6.
The printed name and signature of the person taking the deposit from the gaming
occasion;

††††† 7.
The printed name and signature of the person making the deposit, if different
from the person taking the deposit; and

††††† 8.
The printed name and signature of the person in possession of the start-up
cash, and the amount and source of the start-up cash.

††††† (4)
If an organization offers coupons for bingo paper or a card-minding device, a
voucher shall be completed when the coupon is redeemed and the coupon and the
voucher shall be retained with the gaming occasion records.

††††† (5)
If an organization offers coupons for pulltabs or electronic pulltab devices,
the type and number of pulltabs, electronic pulltab devices, and credits loaded
on each device, if any, given away shall be recorded on the gaming occasion
records and on CG-FIN Attachment C and D, as incorporated by reference in 820
KAR 1:025. The coupon shall be retained with the gaming occasion records.

††††† (6)
If the organization sells gift certificates for bingo paper or a card-minding
device, the receipts for the sale shall be counted as gaming receipts on the
day they are received. When the gift certificate is redeemed, a voucher shall
be completed and the gift certificate and the voucher shall be retained with
the gaming occasion records.

††††† (7)
If the organization sells gift certificates for pulltabs or electronic pulltab
devices, the receipts for the sale shall be counted as gaming receipts on the
day they are received. When the gift certificate is redeemed, the type and
number of pulltabs, electronic pulltab devices and credits loaded on each
device, if any, given away shall be recorded on the gaming occasion records and
on CG-FIN Attachment C and D. The gift certificate shall be retained with the
gaming occasion records.

††††† (9)
All gaming occasion records shall be retained by the organization for a period
of three (3) years. Gaming occasion records shall be made available for
inspection and audit by the department upon request.

††††† (10)
Organizations shall provide records requested by the department, or any of its
employees, within ten (10) calendar days unless a longer response time is
allowed by the request.

††††† (1)
Attendance determined by headcount of number of people playing bingo;

††††† (2)
Each type of bingo paper being sold;

††††† (3)
The serial number of the set of each type of paper sold;

††††† (4)
The number of each type of bingo paper given away with the voucher being
redeemed attached to the gaming occasion records, if applicable;

††††† (5)
Number of each type of bingo paper destroyed;

††††† (6)
The number of each type of bingo paper sold;

††††† (7)
The price of each type of bingo paper sold;

††††† (8)
The number of pickle jar, bonanza ball, or hot ball games sold;

††††† (9)
The price of pickle jar, bonanza ball, or hot ball games and whether the price
is per person or per pack;

††††† (10)
The number of player pick bingo games sold;

††††† (11)
The price of each player pick bingo game sold;

††††† (12)
The amount of money expected to be received from the sale of bingo paper,
player pick, and pickle jar, bonanza ball, or hot ball for that occasion;

††††† (13)
The amount of money actually received from the sale of bingo paper, player
pick, and pickle jar, bonanza ball, or hot ball for that occasion;

††††† (14)
The cash short or cash over from the sale of bingo paper, player pick, and
pickle jar, bonanza ball, or hot ball for that occasion; and

††††† (15)
The sales report printed from the player pick machine that includes the number
of games sold, price for each game, and the amount of money expected from the
sale of player pick games for that gaming occasion;

††††† (16)
Records of all carryover or cumulative bingo games played which shall contain
the following information:

††††† (a)
The name of each progressive bingo game in play;

††††† (b)
The amount carried over from the previous occasion;

††††† (c)
The receipts from the current occasion;

††††† (d)
The amount paid out for the current occasion; and

††††† (e)
The amount carried forward to the next occasion;

††††† (17)
A copy of the gaming occasion program, which shall include:

††††† (a)
The organization name and license number;

††††† (b)
A specific description of all bingo products for sale and the price of each
product; and

††††† (c)
All bingo games played and the payout and alternate payout, if any, for each
game; and

††††† (a)
A list of all bingo games that will be played at that gaming occasion;

††††† (b)
Each pickle jar, bonanza ball, or hot ball game available to be awarded;

††††† (c)
The prize expected or available to be awarded for each bingo game and door
prize;

††††† (d)
The prize that was actually awarded for each bingo game and door prize;

††††† (e)
A notation for the prize awarded for each bingo game and door prize, specifying
whether the prize was cash, a check, or merchandise, and if merchandise, a
description of that merchandise, the cost of the merchandise and the fair
market value of the merchandise;

††††† (f)
If a voucher was issued for card-minding devices or bingo paper, the fair
market value of the card-minding devices or bingo paper;

††††† (g)
The total amount of all cash awarded for bingo prizes and door prizes;

††††† (h)
The total amount of all checks issued as bingo prizes and door prizes;

††††† (i)
The total cost and fair market value of all merchandise awarded for bingo
prizes and door prizes;

††††† (j)
A grand total of cash, checks, and fair market value of merchandise awarded for
bingo prizes and door prizes, which shall not exceed $5,000;

††††† (k)
If a check from the organizationís charitable gaming checking account was
issued as a prize instead of cash, the number of the check; and

††††† (l)
The information required by subsections (2), (3), and (4) of this section, if
applicable

††††† (2)
If a paper pulltab or electronic pulltab device is awarded as a bingo prize,
the person in charge of bingo payouts shall purchase the pulltabs or electronic
pulltab device and any credits loaded on the device from the pulltab manager by
transfer of cash from bingo payout to pulltab sales. It shall be recorded as a
cash payout on the bingo payout session record and it shall be included as a
gross receipt on the pulltab session record and on CG-FIN Attachment C and D.

††††† (3)
If pulltabs, including electronic pulltab devices and any credits loaded on a
device, are given away as a door prize, the amount given away shall:

††††† (a)
Be included as a gross receipt on the pulltab session record and on CG-FIN
Attachment C and D;

††††† (b)
Be listed on the pulltab session record as given away;

††††† (c)
Be included at fair market value on CG-FIN Attachment B to determine compliance
with the $5,000 payout limit;

††††† (d)
Be deducted from gross receipts on CG-FIN Attachment C and D; and

††††† (e)
Not be listed as a purchased prize on CG-FIN Part 1 line 2.

††††† (4)
If pulltabs, including electronic pulltab devices and any credits loaded on a
device, are given away as a promotional item, the amount given away shall:

††††† (a)
Be included as a gross receipt on the pulltab session record and on CG-FIN
Attachment C and D;

††††† (b)
Be listed on the pulltab session record as given away;

††††† (c)
Be deducted from gross receipts on CG-FIN Attachment C and D; and

††††† (a)
The name, serial number, and form number of all games played;

††††† (b)
The name of all progressive jackpot games in play during that gaming occasion;

††††† (c)
The ticket count for each pulltab game sold;

††††† (d)
The price for each ticket;

††††† (e)
The prize expected or available to be awarded for each pulltab game, including
the progressive jackpot games;

††††† (f)
The name, serial number, form number, and quantity of pulltab tickets given
away as a door prize or a promotional item;

††††† (g)
If a pulltab is awarded as a pulltab prize, the information required by
subsection (2) of this section;

††††† (h)
The prize that was actually awarded for each pulltab game, including the
progressive jackpot games;

††††† (i)
A notation for the prize awarded for each pulltab game specifying whether the
prize was cash, a check, or merchandise, and if merchandise, a description of
that merchandise and the cost;

††††† (j)
If a voucher was issued for card-minding devices or bingo paper, the fair
market value of the card-minding devices or bingo paper;

††††† (k)
If a pulltab game was played in conjunction with a progressive jackpot game, as
designed by the manufacturer, the amount contributed to the progressive
jackpot;

††††† (l)
The cash short or cash over for each pulltab session;

††††† (m)
The total amount of all cash awarded for pulltab prizes;

††††† (n)
The total amount of all checks issued as pulltab prizes;

††††† (o)
The total cost of all merchandise awarded for pulltab prizes;

††††† (p)
If a check from the organizationís charitable gaming checking account was
issued as a pulltab prize instead of cash, the number of the check;

††††† (q)
The total amount of money from any incomplete sale of pulltab games;

††††† (r)
Records of any progressive pulltab games sold which shall contain the following
information:

††††† 1.
The name of each progressive pulltab jackpot game in play;

††††† 2.
The amount carried over from the previous occasion;

††††† 3.
The receipts from the current occasion;

††††† 4.
The amount paid out for the current occasion;

††††† 5.
The amount carried forward to the next occasion;

††††† 6.
The serial number of all games that contributed to the prize pool; and

††††† (s)
Form CG-Vol.

††††† (2)
If a pulltab is awarded as a pulltab prize, the person in charge of pulltab
payouts shall purchase the pull tabs from the deal being awarded as the prize
by transfer of cash from the deal being sold to the deal being awarded as the
prize. It shall be recorded as a cash payout for the deal being sold and it
shall be included as a gross receipt for the deal being awarded as a pulltab
prize and on CG-FIN Attachment C and D.

††††† (b)
The quantity of scrip, chips, or imitation money the central bank started with
prior to any sales, and the corresponding cash amount associated with each
denomination of scrip, chips, or imitation money;

††††† (c)
The quantity of scrip, chips, or imitation money the central bank sold during
the special limited charity fundraising event;

††††† (d)
The amount of money received by the central bank from the sale of scrip, chips,
or imitation money;

††††† (e)
Cash short or cash over from the sale of scrip, chips, or imitation money;

††††† (f)
The quantity of scrip, chips, or imitation money collected by the central bank
and redeemed for prizes;

††††† (g)
Prizes awarded by the central bank;

††††† (h)
A notation for prizes awarded specifying whether each prize was cash, check, or
merchandise, and if merchandise, a description of that merchandise and the cost

††††† (2)
The amount of money corresponding to the scrip, chips, or imitation money
collected by the central bank shall be compared to the sale of scrip, chips, or
imitation money by the central bank at the conclusion of the special limited
charity fundraising event. Any variance shall be documented and cash short or
cash over shall be determined.

††††† (3)
For all tournaments played during special limited charity fundraising events,
the special limited charity fundraising event records shall contain the
following information in addition to the regular records required at special
limited charity fundraising events:

††††† (a)
A record of attendance shall be kept for the special limited charitable games;
and

††††† (b)
A copy of the gaming occasion program, which shall include the:

††††† 1.
Organization name and license number;

††††† 2.
Cost to enter, the cost of the buy backs, and the cost of the add ons;

††††† 3.
Rules of the game;

††††† 4.
Manner for raising blinds or closing tables; and

††††† 5.
Prizes. The prizes may be listed as a percentage of the receipts.